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NY L81908




February 2, 2005

CLA-2-22:RR:NC:SP:232 L81908

CATEGORY: CLASSIFICATION

TARIFF NO.: 2204.21.5030; 2204.21.5046

Mr. John Waight
J.A.M. International. Inc.
78 Bemis Road
Holyoke MA 01040

RE: The tariff classification of Wine from Macedonia

Dear Mr. Waight:

In your letter dated January 10, 2005, you requested a tariff classification ruling.

You submitted descriptive literature and copies of all labels with your request. The subject merchandise is several varieties of “Skovin” table wine. The wines are all stated to be under 14 percent alcohol by volume and will be imported in glass bottles of 375 ml, 750 ml, and 1.5 liter. All are valued over $1.50 per liter. The wine varieties are Vranec, Kale, Makedonsko Crveno, (all reds) and Semillon, Muscat, and Makedonsko Belo (white).

The applicable subheading for the Vranec, Kale, and Makedonsko Crveno wines will be 2204.21.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: OtherValued over $1.05/liter: Red. The duty rate will be 6.3 cents per liter.

The applicable subheading for the Semillon, Muscat, and Makedonsko Belo wines will be 2204.21.5046, Harmonized Tariff Schedule of the United States (HTS), which provides for Wine of fresh grapes, including fortified wines: Other wine: In containers holding 2 liters or less: Other: Of an alcoholic strength by volume not over 14 percent vol.: OtherValued over $1.05/liter: White. The duty rate will be 6.3 cents per liter.

In addition, imports under both of these subheadings are subject to a Federal Excise Tax of $1.07 per wine gallon and a proportionate tax at the like rate on all fractional parts of a wine gallon.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at (646) 733-3031.

Sincerely,

Robert B. Swierupski
Director,

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